A. Tax scale
What amount is due as wage tax or income tax?
Tax on taxable income is calculated according to the income tax scale. No tax is due in any case on annual income up to €12,816. There are six tariff levels for higher incomes. If tax deductions can be claimed, these only need to be deducted from the respective result.
What tax deductions are there?
A tax deduction reduces the income tax.
The Austrian Income Tax Act 1988 (EStG, Einkommensteuergesetz) defines the following tax deductions:
Tax deductions in the calendar year 2024
- Family Bonus Plus up to 18 years — €166.68/month
- Family Bonus Plus from 18 years — €58.34/month
- Transportation deduction — €463/year
- Increased transportation deduction — up to €798/year
- Increased transportation deduction — up to €752/year
- Pensioner deduction — up to €954/year
- Increased pensioner deduction — up to €1,405/year
- Single-earner tax credit — €572/year (in case of one child)
- Single-parent tax credit — €572/year (in case of one child)
- Support money deduction — €35–€69/month and child
- Child deduction* — €67.80/month and child
- Multiplechild bonus — €23.30/month from the third child
* The child deduction is paid out together with the family allowance.
Tax deductions in the calendar year 2025
- Family Bonus Plus up to 18 years — €166.68/month
- Family Bonus Plus from 18 years — €58.34/month
- Transportation deduction — €487/year
- Increased transportation deduction — up to €838/year
- Increased transportation deduction — up to €790/year
- Pensioner deduction — up to €1,002/year
- Increased pensioner deduction — up to €1,476/year
- Single-earner tax credit — €601/year (in case of one child)
- Single-parent tax credit — €601/year (in case of one child)
- Support money deduction — €37–€73/month and child
- Child deduction* — €70.90/month and child
- Child bonus for child deduction* — €60/month and child
- Multiplechild bonus — €24.40/month from the third child
* The child deduction and child bonus on the child deduction are paid out together with the family allowance.
Annual tax deductions for single earners or single parents with children
| Children | 2024 | 2025 |
|---|---|---|
| with one child | €572 | €601 |
| with two children | €774 | €813 |
| with three children | €1,029 | €1,081 |
| for each further child | +€255 | +€268 |
How to calculate your tax for 2024
Tax rates 2024
| Income range | Marginal tax rate* |
|---|---|
| for the first €12,816 | 0% |
| for income over €12,816 and up to €20,818 | 20% |
| for income over €20,818 and up to €34,513 | 30% |
| for income over €34,513 and up to €66,612 | 40% |
| for income over €66,612 and up to €99,266 | 48% |
| for income over €99,266 | 50% |
| for income over €1 million | 55% |
* The marginal tax rate indicates what taxation to expect when realising additional income at the respective tax level.
Tax deductions applicable to you (e.g., Family Bonus Plus, transportation deduction or pensioner deduction) need to be subtracted from the calculated tax. Pensioners with taxable pension income between €20,233 and €29,482 or between €23,043 and €29,482 per year, respectively, must respect the phasing-in rule for pensioner deductions and increased pensioner deductions.
Tax regulations for inflation adjustment
Certain amounts in the Austrian Income Tax Act 1988 are adjusted annually to inflation. The inflation rate to be used for inflation adjustment is calculated from the annual inflation rates of the consumer price index published by the Federal Statistics Office in Austria.
The following values are included in inflation adjustment:
-
The limiting amounts that are relevant for the application of the tax rates for income up to €1,000,000
-
Single-earner and single-parent tax credit as well as support money deduction
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transportation deduction, increased transportation deduction and surcharge on transportation deduction,
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pensioner deduction,
-
refund of the single-earner and single-parent tax credit as well as social security refund and social security bonus.
The following are also adjusted:
- the amount values for the various marginal tax rates below the maximum tax rate,
- the income limits for partner income for the single-earner tax credit and for increased pensioner deduction,
- the amount values for the phase-in of the increased transportation deduction, the surcharge on the transportation deduction and the pensioner deduction,
- the tax-exempt amount for miscellaneous remunerations.
The child deduction and the multiple-child bonus—as well as the family allowance—are also adjusted annually to inflation.